COGR provides this compilation of resources, many developed by COGR, explaining Facilities and Administrative (F&A/Indirect) costs, the importance of these co
F&A
Facilities and Administrative (F&A/Indirect) costs are expenses that are required to support the performance of research, such as the construction and maintenance of research laboratories, utility expenses, safety and security, and data management and sharing. COGR advocates for reimbursement by the federal government of its share of these expenses and provides current and historical resources that explain these costs and their importance to U.S. research and development.
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Update from COGR on Department of Energy Limitations on Reimbursement of Indirect Costs
The document outlines recent policy changes implemented by the Department of Energy (DOE) regarding the reimbursement of indirect costs under financial assistance...
COGR, NACUBO, and 16 Other Organizations File Amicus Brief Supporting Community Appeal of Indirect Cost Reimbursement Rate Cap
The document is an amicus curiae brief filed in the United States Court of Appeals for the First Circuit by the National Association of College and University...
Facilities & Administrative (F&A/Indirect) Cost Rates Are NOT a Percent of the Total Award Infographic
The document explains that a 50% Facilities & Administrative (F&A) cost rate, which is applied only to Modified Total Direct Costs (MTDC) rather than the total award...
F&A Survey Capstone: Cost Reimbursement Rates, Actual Reimbursement, and Growing Regulatory Burden
The COGR 2023 F&A Survey Capstone analyzes data from 120 research institutions to assess trends and challenges in the reimbursement of Facilities and Administrative...
Costs of Federally Sponsored Research
Federally sponsored research incurs both direct costs, such as researcher and student salaries, project-specific supplies, equipment, and travel, and facilities and...
